立信《会计专业英语》课件LESSON-FIVE.ppt

LESSONFIVE,LEDGERACCOUNTS,NewWords,PhrasesandSpecialTerms,Ledger总账分类账Acollectionofaccountsofsimilartype.Traditionallyaledgerwasalargebookwithseparatepagesforeachaccount.Inmodernsystems,ledgersmayconsistofseparatecardsorcomputerrecords.,NewWords,PhrasesandSpecialTerms,Themostcommonledgersarethenominalledgercontainingtheimpersonalaccounts,thedebtors(orsales)ledgercontainingtheaccountsofanorganizationscustomers,andthecreditors(orpurchases)ledgercontainingtheaccountsofanorganizationssupplies.,NewWords,PhrasesandSpecialTerms,Nominalledger名义账户（generalledger总账）Theledgercontainingthenominalaccounts（名义账户）andrealaccounts（实账户）necessarytopreparetheaccountsofanorganization.Thisledgerisdistinguishedfromthepersonalledgers,suchasthedebtorsledger（债务人分类账，销售分类账）andcreditorsledger（债权人分类账）,whichcontaintheaccountsofcustomersandsuppliesrespectively.,NewWords,PhrasesandSpecialTerms,Nominalaccount名义账户Aledgeraccountthatisnotapersonalaccountinthatitbearsthenameofaconcept,e.g.lightandheat,baddebts,investments,etc.,ratherthanthenameofaperson.Theseaccountsarenormallygroupedinthenominalledger.,NewWords,PhrasesandSpecialTerms,Personalaccount业主往来账户Accountsusedtorecordtransactionswithpersons,forexample,debtorsandcreditors.,NewWords,PhrasesandSpecialTerms,Realaccounts实账户Aledgeraccountforsometypesofproperty(e.g.landandbuildings,plant,investments,stock)todistinguishitfromanominalaccount,whichwouldbeforrevenueorexpenseitems(e.g.sales,motorexpenses,discountreceived,etc.)Thisdistinctionisnowlargelyobsolete（陈旧的，作废的）andbothsetsofaccountsaremaintainedinthesameledger,usuallyreferredtoasthenominalledger.,NewWords,PhrasesandSpecialTerms,Debit借方Anentryontheleft-handsideofanaccountindouble-entrybook-keepingthatincreaseseithertheassetsortherecordedexpenditureoftheorganizationkeepingthebook.Inthecaseofabankaccount,adebitshowsanoutflowoffundsfromtheaccount.,NewWords,PhrasesandSpecialTerms,Credit信用Thereputationandfinancialstandingofapersonororganization.信用额度Thesumofmoneythatatraderallowsacustomerbeforerequiringpayment.信用能力Theabilityofmembersofthepublictopurchasegoodswithmoneyborrowedfromfinancecompanies,banks,andothermoneylenders.贷方分录Anentryontheright-handsideofanaccountindouble-entrybook-keeping,showingapositiveasset.,NewWords,PhrasesandSpecialTerms,Two-columncashbook两栏式现金笔记簿Acashbookthatrecordsreceiptsandpaymentsmadebutdoesnotrecorddiscountsallowed(销货折扣）anddiscountsreceived购货折扣）.,NewWords,PhrasesandSpecialTerms,Three-columncashbook三栏式现金登记簿Acashbookinwhichdetailsofdiscountsallowedanddiscountsreceivedareincludedinadditiontoreceiptsandpaymentsmade.Periodicallythesetotalswillbepostedtothediscountsallowedandreceivedaccounts,respectively.,NewWords,PhrasesandSpecialTerms,Double-entrybook-keeping复式记账Amethodofrecordingthetransactionsofabusinessinasetofaccounts,suchthateverytransactionhasadualaspectandthereforeneedstoberecordedinatleasttwoaccounts.Forexample,whenaperson(debtor)payscashtoabusinessforgoodshehaspurchased,thecashheldbythebusinessisincreasedandtheamountduefromthedebtorisdecreasedbythesameamount;similarly,whenapurchaseismadeoncredit,thestockisdecreasedandtheamountowingtocreditorsisincreasedbythesameamount.Thisdoubleaspectenablesthebusinesstobecontrolledbecauseallthebooksofaccountsmustbalance.,NewWords,PhrasesandSpecialTerms,Journal日记账Abookofprimeentryinwhichtransferstobemadefromoneaccounttoanotherarerecorded.Itisusedfortransfersnotrecordedinanyotherofthebooksofprimeentry,suchasthesalesdaybookorthecashbook.,NewWords,PhrasesandSpecialTerms,Chartofaccounts账户表Adetailedlistingofalltheaccountsusedbyanorganization,showingclassificationsandsubclassifications.Forexample,eachletterornumberinanaccountcodewillindicateafeature,suchastransactiontypeandthedepartmentresponsible.,NewWords,PhrasesandSpecialTerms,Controlaccounts控制账户Accountsinwhichthebalancesaredesignedtoequaltheaggregateofthebalancesonasubstantialnumberofsubsidiaryaccounts.Examplesarethesalesledgercontrolaccount(ortotaldebtorsaccount),inwhichthebalanceequalstheaggregateofalltheindividualdebtorsaccount,thepurchaseledgercontrolaccount(ortotalcreditorsaccount),whichperformsthesamefunctionforcreditors,andthestockcontrolaccount,whosebalanceshouldequaltheaggregateofthebalancesonthestockaccountsforeachitemofstock.,NewWords,PhrasesandSpecialTerms,Thisisachievedbyenteringinthecontrolaccountsthetotalsofalltheindividualentriesmadeinthesubsidiaryaccounts.Thepurposeistwofold:toobtaintotalfiguresofdebtors,creditors,stock,etc.,atanygiventime,withoutaddingupallthebalancesontheindividualrecords,andtohaveacrosscheckontheaccuracyofthesubsidiaryrecords.,NewWords,PhrasesandSpecialTerms,Perpetualinventory永续盘存Theprocessofkeepingrecordsinastockledgeroronabincard（货仓卡片，库存记录）inwhichthebalanceofthequantityinstockisenteredaftereachreceiptorissueofstock.Insomesystemsthevalueofthestockbalanceisalsoenteredaftereachtransaction.,Sentences,Increaseinassetandexpenseaccountsaredebitentries,w